基于承租人视角的固定资产售后租回会计处理问题分析

Accounting Treatment on Sale-Leaseback of Fixed Assets from the Perspective of the Lessee

售后租回交易作为一种信用门槛低的融资手段,可以缓解企业资金压力而越来越被广泛运用。本文从会计的角度分析了该业务,指出其账务处理具有一定科学性的同时也对其提出了几点质疑,如违背收入确认和实质重于形式原则、工作量大不便于报表使用者理解、为企业操控利润提供了空间等,最后提出了改善其会计处理的对策,即将售后租回视同抵押借款处理。

The sale-leaseback transaction as a financing means of low credit threshold, can ease the pressure on corporate finance and be more and more widely used. This paper, from the accounting analysis of the business, points out that the accounting treatment has certain scientificity, putting forward several questions, violation of revenue recognition and substance over form principle, heavy workload unavailable to understand, the profits for the enterprise to manipulate, etc. , and proposing the countermeasures of improving the accounting treatment.